Gift Trusts and Grantor Retained Annuity Trusts (GRATs)

A grantor retained annuity trust (GRAT) is a fantastic structure. In my opinion it’s a win-win structure because of the lower 7520 rates. You can set one of these grantor retained annuity trusts for a term of years, let’s say five or 10 years, and it has a reasonable chance to get a good amount of money out of your estate.

Timely Wealth Transfer and Estate Planning Strategies

Ahead of the 2016 election many people scrambled in the back half of the year to try to take advantage of estate planning opportunities before the pending election, where there was some concern that the tax treatment of wealth transfer may change if there was a change in the White House. Obviously it’s too soon to tell what the outcome of the November election will be, but a combination of this and current market events makes this a timely topic.

Don’t Let The Sun Set on Your Estate Plan

It’s prudent to reflect on the close relationship between presidential politics, policy changes, and your estate planning. The biggest opportunity for high-net-worth individuals is the ability to gift up to $11.4mm to another person free of transfer tax.